There has been some confusion amongst members regards   Rule 26-1 Relief for Ball in Water Hazard which states:

It is a question of fact whether a ball that has been not found after having been struck toward a water hazard is in the hazard. In the absence of knowledge or virtual certainty that a ball struck toward a water hazard , but not found, is in the hazard, the player must proceed under Rule 21-1(Lost Ball).

For example, from the 17th tee should I go left towards the water hazard near the 150m marker and am unable to find my ball, I can be virtually certain that it is in the hazard even though I could not see it splash as there are no trees in the way or long grass. I then proceed to drop a ball under Rule 26-1 under penalty of one stroke.

 

However, from the 6th tee should I go left towards the water hazard near the bridge and am unable to find my ball, I cannot be virtually certain that it is in the hazard because it may have hit a tree or be lost in long grass. After 5 minutes I must declare it lost and return to the tee playing three under a penalty of stroke and distance(Rule 27-1). If I was in doubt from the tee that it is lost I should have played a provisional ball under Rule 27-2.  

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